FIN 46R means FASB Interpretation No. 46, “Consolidation of Variable Interest Entities,” and its revision by the Financial Accounting Standards Board.
FIN 46R. FASB Interpretation No. 46 (revised December 2003).
FIN 46R means FASB Interpretation No. 46, “Consolidation of Variable Interest Entities,” published January 2003 by the Financial Accounting Standards Board, as the same may be amended from time to time.
Examples of FIN 46R in a sentence
FIN 46-R requires disclosures for companies that have either a primary or significant variable interest in a VIE.
Additionally, FIN 46-R requires disclosures for companies that have either a primary or significant variable interest in a VIE.
The Company has evaluated its other structured finance transactions and does not believe any of the third party entities involved in these transactions requires consolidation or disclosure under FIN 46-R.
FirstEnergy adopted FIN 46R for special-purpose entities as of December 31, 2003 and for all other entities in the first quarter of 2004.
The Company has evaluated the transactions, and does not believe any such transactions require consolidation or disclosure under FIN 46-R.
More Definitions of FIN 46R
FIN 46R shall have the meaning set forth in Section 6.1(h).
FIN 46R shall have the meaning provided in Section 2.4.
FIN 46R means the Interpretation of Accounting Research Bulletin no. 51, Consolidated Financial Statements, promulgated by the Financial Accounting Standards Board, as the same may be restated, modified or changed from time to time.
FIN 46R means FASB Interpretation No. 46 (revised December 2003).
FIN 46R means Interpretation No. 46(R) of the Financial Accounting Standards Board (“Consolidation of Variable Interest Entities”),
FIN 46R has the meaning specified in Section 3.11.
FIN 46R shall have the meaning set forth in Section 14(q).